11 GCA § 24801: Publication of Delinquent List and Notice of Sale.

Annually, on or before June 8, the tax collector shall publish the delinquent list of the property on which taxes, penalties and costs have been made. With the delinquent list the tax collector shall publish a notice specifying:

(a) That unless the taxes, penalties and costs are paid, the real property on which they are a lien will be sold;

(b) The time and place at which the property will be sold to the government of Guam by operation of law.